營業(yè)稅改征增值稅試點的影響及效應(yīng)分析
發(fā)布時間：2018-09-02 08:22
【摘要】：中國自1994年施行對貨物和勞務(wù)分別征收增值稅和營業(yè)稅制度以來,在促進社會主義市場經(jīng)濟發(fā)展等方面發(fā)揮了重要的作用。但隨著社會分工日益細化,這種兩稅并行的稅制結(jié)構(gòu),由于稅額不能相互抵扣,重復(fù)征稅等弊端日益顯現(xiàn),已不利于經(jīng)濟結(jié)構(gòu)調(diào)整和現(xiàn)代服務(wù)業(yè)發(fā)展。 當前,我國的經(jīng)濟社會發(fā)展正處在關(guān)鍵時期,既是一個”黃金發(fā)展期”,也是一個“矛盾凸顯期”和“利益調(diào)整期”。中央“十二五”規(guī)劃《建議》明確提出,要擴大增值稅征收范圍,相應(yīng)調(diào)減營業(yè)稅等稅收政策,完善有利于產(chǎn)業(yè)結(jié)構(gòu)升級和服務(wù)業(yè)發(fā)展的稅收政策。 稅收制度有著牽一發(fā)而動全身的作用,稅收制度改革是加快形成有利于經(jīng)濟社會發(fā)展的重要突破口。服務(wù)業(yè)實行營業(yè)稅改征增值稅(簡稱營改增),將從制度上解決貨物與勞務(wù)稅制不統(tǒng)一、重復(fù)征稅等問題,不僅有效減輕制造業(yè)企業(yè)的稅收負擔(dān),也為現(xiàn)代服務(wù)業(yè)企業(yè)打通、延伸和拉長了增值稅的抵扣鏈條,有效促進社會專業(yè)化分工的進一步細化,更好的讓第二、第三產(chǎn)業(yè)形成良性互動循環(huán),而帶動經(jīng)濟平穩(wěn)快速發(fā)展。 在論文中筆者將詳細介紹營改增試點改革成效和凸顯的問題,重點將論述營改增改革對經(jīng)濟發(fā)展、企業(yè)發(fā)展、稅制改革和政府間財政分配的影響。分析表明,營改增是當前中國稅制改革的必經(jīng)之路,也是社會經(jīng)濟發(fā)展的必然產(chǎn)物,我國能否抓住機遇,實現(xiàn)社會經(jīng)濟跨越式發(fā)展,關(guān)鍵在于能否深化改革。 總之,筆者希望通過本文能使讀者對我國營改增試點改革有一個清晰化、系統(tǒng)化的認識,也希望研究結(jié)果能對營改增改革在我國平穩(wěn)推進有所裨益。
[Abstract]:China has played an important role in promoting the development of socialist market economy since the implementation of the value-added tax and business tax system on goods and services in 1994. However, as the social division of labor is becoming more and more detailed, the parallel tax structure of the two taxes has become more and more obvious because the tax amount cannot be deducted from each other and the repeated taxation has become increasingly apparent, which is not conducive to the adjustment of economic structure and the development of modern service industry. At present, China's economic and social development is in a critical period, which is not only a "golden development period", but also a "contradiction highlight period" and "interest adjustment period". The "Twelfth Five-Year Plan" of the CPC Central Committee clearly proposed that the scope of VAT should be expanded, the sales tax and other tax policies should be adjusted accordingly, and the tax policies conducive to the upgrading of the industrial structure and the development of the service industry should be perfected. The reform of tax system is an important breakthrough to accelerate the formation of economic and social development. The implementation of business tax and value-added tax (VAT for short) in the service industry will solve the problems of inconsistent taxation of goods and services, repeated taxation, etc., which not only effectively lightens the tax burden on manufacturing enterprises, but also opens the way for modern service enterprises. Extension and extension of the value-added tax deduction chain, effectively promote the further refinement of social specialization, better let the second, tertiary industry to form a virtuous interactive cycle, and drive the rapid and stable development of the economy. In this paper, the author will introduce in detail the effect and prominent problems of the pilot reform of camp reform, focusing on the impact of the reform on economic development, enterprise development, tax system reform and intergovernmental financial distribution. The analysis shows that business reform is the only way of China's tax system reform, and it is also the inevitable outcome of social economic development. Whether China can seize the opportunity and realize the leap-forward development of social economy depends on whether we can deepen the reform. In a word, the author hopes that through this article, readers can have a clear and systematic understanding of the pilot reform of camp reform in China, and also hope that the research results will benefit the smooth progress of the reform of camp reform in China.
【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42
本文編號：2218802
[Abstract]:China has played an important role in promoting the development of socialist market economy since the implementation of the value-added tax and business tax system on goods and services in 1994. However, as the social division of labor is becoming more and more detailed, the parallel tax structure of the two taxes has become more and more obvious because the tax amount cannot be deducted from each other and the repeated taxation has become increasingly apparent, which is not conducive to the adjustment of economic structure and the development of modern service industry. At present, China's economic and social development is in a critical period, which is not only a "golden development period", but also a "contradiction highlight period" and "interest adjustment period". The "Twelfth Five-Year Plan" of the CPC Central Committee clearly proposed that the scope of VAT should be expanded, the sales tax and other tax policies should be adjusted accordingly, and the tax policies conducive to the upgrading of the industrial structure and the development of the service industry should be perfected. The reform of tax system is an important breakthrough to accelerate the formation of economic and social development. The implementation of business tax and value-added tax (VAT for short) in the service industry will solve the problems of inconsistent taxation of goods and services, repeated taxation, etc., which not only effectively lightens the tax burden on manufacturing enterprises, but also opens the way for modern service enterprises. Extension and extension of the value-added tax deduction chain, effectively promote the further refinement of social specialization, better let the second, tertiary industry to form a virtuous interactive cycle, and drive the rapid and stable development of the economy. In this paper, the author will introduce in detail the effect and prominent problems of the pilot reform of camp reform, focusing on the impact of the reform on economic development, enterprise development, tax system reform and intergovernmental financial distribution. The analysis shows that business reform is the only way of China's tax system reform, and it is also the inevitable outcome of social economic development. Whether China can seize the opportunity and realize the leap-forward development of social economy depends on whether we can deepen the reform. In a word, the author hopes that through this article, readers can have a clear and systematic understanding of the pilot reform of camp reform in China, and also hope that the research results will benefit the smooth progress of the reform of camp reform in China.
【學(xué)位授予單位】：云南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42
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